If the entity is a local entity
and naming it from outside of an unevaluated operand
within the declarative region where the unqualified-id appears
would result in some intervening lambda-expression
capturing it by copy ([expr.prim.lambda.capture]),
the type of the expression is
the type of a class member access expression ([expr.ref])
naming the non-static data member
that would be declared for such a capture
in the closure object of
the innermost such intervening lambda-expression.

The type will be adjusted as described in [expr.type]
if it is cv-qualified or is a reference type.

— end note

]

The expression is an lvalue
if the entity is a function, variable, structured binding, data member, or
template parameter object
and a prvalue otherwise ([basic.lval]);
it is a bit-field if the identifier designates a bit-field.